Corporate Income Tax - Articles - Scientific Research Publishing

Research on the Impact of Tax Shield Effect on Corporate Capital Structure
—Empirical Analysis Based on A-Share Listed Companies (Articles)

Lei Lei

Modern Economy Vol.11 No.1，January 17, 2020

DOI: 10.4236/me.2020.111012 1,295 Downloads 4,833 Views Citations
Corporate Deductibility Provisions and Financial Constraints of Innovative Entrepreneurs (Articles)

Wolfgang Eggert, Sebastian Heitzmann

Theoretical Economics Letters Vol.7 No.6，September 14, 2017

DOI: 10.4236/tel.2017.76108 956 Downloads 1,748 Views Citations
This article belongs to the Special Issue on Public Economics
Reconstruction of International Tax Rules to Meet the Challenges of Digital Economy (Articles)

Wei Xu

Beijing Law Review Vol.14 No.1，March 7, 2023

DOI: 10.4236/blr.2023.141007 210 Downloads 1,045 Views Citations
The Influence of New Enterprise Tax Reform on Foreign Invested Enterprises in China—Based on Computable General Equilibrium (CGE) Analysis (Articles)

Zhiqiang Ye, Liqing Chen, Yaling Shan

Modern Economy Vol.7 No.11，September 26, 2016

DOI: 10.4236/me.2016.711114 1,538 Downloads 2,686 Views Citations
This article belongs to the Special Issue on Taxes
A Note on Time Discretion and the Welfare Cost of Lump-Sum Taxation (Articles)

Cristian F. Sepulveda

Theoretical Economics Letters Vol.8 No.2，February 8, 2018

DOI: 10.4236/tel.2018.82013 1,047 Downloads 5,057 Views Citations
This article belongs to the Special Issue on Research on Tax
Will Corporate Tax Avoidance Lead to Forced Executives Turnover? (Articles)

Tian Yu

American Journal of Industrial and Business Management Vol.10 No.2，February 13, 2020

DOI: 10.4236/ajibm.2020.102017 810 Downloads 1,878 Views Citations
Research on the Structure of China’s Enterprise Income Tax Law System (Articles)

Yinying Wang

Beijing Law Review Vol.2 No.2，June 13, 2011

DOI: 10.4236/blr.2011.22007 7,484 Downloads 16,110 Views Citations
Tax Compliance, Income Distribution and Social Norms (Articles)

Debora Di Gioacchino, Fabrizio Patriarca

Theoretical Economics Letters Vol.7 No.3，April 24, 2017

DOI: 10.4236/tel.2017.73044 1,943 Downloads 3,679 Views Citations
This article belongs to the Special Issue on Inequalities and Labor Market Institutions
The Role of Fiscal Policy in the Development of the Ghanaian Economy (Articles)

Mabel Addai, Elsie Odame-Amoah, Oguejiofor Uchenna Felicia, Ekua Baiden-Amissah Bentsiwaa, Ebenmelu Chidiebere Blessing

Open Journal of Business and Management Vol.10 No.2，March 15, 2022

DOI: 10.4236/ojbm.2022.102043 398 Downloads 3,775 Views Citations
The Effect on Growth of a Tax Shift between Land Value Taxes and Income Taxes in Denmark (Articles)

Philip Allan, Gohar Hovsepyan

Modern Economy Vol.10 No.8，August 7, 2019

DOI: 10.4236/me.2019.108119 1,215 Downloads 3,192 Views Citations
Effects of Tax-Based Saving Incentives on Contribution Behavior: Lessons from the Introduction of the Riester Scheme in Germany (Articles)

Swen Kuper, Thomas-Patrick Schmidt

Modern Economy Vol.7 No.11，September 29, 2016

DOI: 10.4236/me.2016.711117 1,639 Downloads 2,713 Views Citations
This article belongs to the Special Issue on Taxes
Tax Competition and Strategic Delegation with Interregional Asymmetries in Capital Endowment and Income Inequality (Articles)

Takahiro Watanabe

Theoretical Economics Letters Vol.9 No.5，June 17, 2019

DOI: 10.4236/tel.2019.95092 608 Downloads 1,337 Views Citations
Earnings Thresholds in Chinese High-Tech Enterprises: The Role of Corporate Income Tax Incentives (Articles)

Zhenjia Liu

Modern Economy Vol.13 No.3，March 10, 2022

DOI: 10.4236/me.2022.133014 292 Downloads 899 Views Citations
The Dilemma and Solution of the Multilateral Legal Framework of International Taxation (Articles)

Wei Xu

Beijing Law Review Vol.14 No.2，June 15, 2023

DOI: 10.4236/blr.2023.142042 126 Downloads 682 Views Citations
Corporate Social Responsibility Disclosure, Political Connection and Tax Aggressiveness: Evidence from China’s Capital Markets (Articles)

Xiaodan Chen

Open Journal of Business and Management Vol.6 No.1，January 25, 2018

DOI: 10.4236/ojbm.2018.61010 1,823 Downloads 5,049 Views Citations
Whether Tax Preference Promotes Innovation in Enterprises? (Articles)

Zhenguang Huang

Modern Economy Vol.10 No.2，January 31, 2019

DOI: 10.4236/me.2019.102025 1,139 Downloads 2,013 Views Citations
Does Corporate Tax Avoidance Influence Firm Leverage of Vietnamese Listed Companies? (Articles)

Hoang Thi Mai Khanh, Nguyen Vinh Khuong

Theoretical Economics Letters Vol.9 No.4，April 26, 2019

DOI: 10.4236/tel.2019.94069 977 Downloads 2,846 Views Citations
Board of Directors’ Characteristics and Tax Aggressiveness: Evidence from Jordanian Listed Firms (Articles)

Luai Aburajab, Bassam Maali, Monther Jaradat, Malek Alsharairi

Theoretical Economics Letters Vol.9 No.7，October 28, 2019

DOI: 10.4236/tel.2019.97171 2,020 Downloads 6,111 Views Citations
Tax Contribution and Income Gap between Urban and Rural Areas in China (Articles)

Yichao Yu

Open Journal of Social Sciences Vol.3 No.11，November 17, 2015

DOI: 10.4236/jss.2015.311023 3,294 Downloads 4,460 Views Citations
Research on Personal Income Tax Affecting Structure of Resident Consumption Expenditure in China (Articles)

Delong Zhang

Modern Economy Vol.8 No.2，January 26, 2017

DOI: 10.4236/me.2017.82010 3,009 Downloads 6,890 Views Citations

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